PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016- 2020

Febryand Nurul Fadillah, Febryand Nurul Fadillah (2022) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016- 2020. skripsi thesis, Universitas batanghri.

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Abstract

ABSTRACT Febryand Nurul Fadillah, NIM 180861201025, Management, 2018, Effect of Current Ratio, Debt To Equity Ratio, Return On Assets and Firm Size (Company Size) on Tax Avoidance in the sub-sector of cement companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Main Advisor : Dr.Ali Akbar, S.E., M.M,CRP Advisor II : Masnun, S.E., M.S.Ak. This study aims to test the ability of the Current Ratio, Debt To Equity Ratio, Return On Assets and Firm Size (Company Size) to Tax Avoidance in the sub-sector of cement companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Using financial reports obtained from the Indonesia Stock Exchange (IDX). This study uses multiple linear regression analysis with classical assumption test, namely: Normality Test, Multicollinearity Test, Autocorrelation Test and Heteroscedasticity Test. Hypothesis Testing: F Test, t Test and Coefficient of Determination. Testing the research hypothesis using the SPSS (Statical Product And Service Solutions) version 22 application. The research population is cement companies listed on the Indonesia Stock Exchange with a research period of 2016-2020. The sample was selected using a survey method involving 6 companies. The data source is based on the results of the publications of companies listed on the Indonesia Stock Exchange. The results of the study prove that the Current Ratio, Debt To Equity Ratio, Return On Assets and Firm Size simultaneously have a significant effect on Tax Avoidance in the sub-sector of cement companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Meanwhile, partially the Firm Size variable (Company Size) has no effect on Tax Avoidance, while the Current Ratio, Debt to equity ratio and Return On Assets have a positive and significant impact on Tax Avoidance in the sub-sector of cement companies listed on the Indonesia Stock Exchange for the 2016-2016 period. 2020. From the results of testing the coefficient of determination on cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, which is 0.604, it means that the variation in Y changes is influenced by changes in X1, X2, X3, X4 by 60.4%. Based on the results of the research above, it can be concluded that the variables Current Ratio, Debt to Equity Ratio, Return On Assets, and Firm Size simultaneously have a significant effect on Tax Avoidance. Current Ratio and Firm size have no effect while Debt to Equity Ratio has a positive effect and Return on Assets has a negative effect on Tax avoidance.It is better if the management of the cement company can improve its performance every year so that the company's finances are getting better.

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